Ayayai Corporation began operations on December $1,2022.$ The only inventory transaction in $2022$ was the purchase of inventory on

December $10,2022,$ at a cost of $$20$ per unit. None of this inventory was sold in $2022.$ Relevant information for fiscal $2023$ is as

follows:

Ending inventory units:

Dec. $31,2022$

$100$

Dec. $31,2023,$ by purchase date

Dec. $2,2023$

July $20,2023$

$30,130$

During $2023,$ the following purchases and sales were made:

The company uses the periodic inventory method.

Determine the ending inventory under FIFO